 | Frederick Newton Judson - 1903 - 906 էջ
...uncultivated laud. of the same quality, and similarly situated, shall be assessed at the same value. SEC. 4. A mortgage, deed of trust, contract, or other obligation by which a debt is secured, shall, for the purposes of assessment and taxation, be deemed and treated as an interest iu the property... | |
 | Wisconsin. Tax Commission - 1903 - 394 էջ
...a deduction from credits of debts due to bona fide residents of this state.— Art. XIII, Sec. 1. A mortgage, deed of trust, contract, or other obligation by which a debt is secured, shall, for purposes of assessment and taxation, be deemed and treated as an interest in the property... | |
 | United States. Interstate Commerce Commission - 1903 - 478 էջ
...of stock nor shall any holder thereof be taxed therefor.'' I sen, ibid. And it is provided that ''a mortgage, deed of trust, contract, or other obligation by which a debt is received, shall, for the purpose of assessment and taxation, be deemed and treated as an interest in... | |
 | Roscoe Lewis Ashley - 1904 - 392 էջ
...taxation. [New section ; amendment adopted November 4, K)O2.~\ [Sections 2 and 3 omitted.] Section 4. A mortgage, deed of trust, contract, or other obligation by which a debt is secured, shall, for the purposes of assessment and taxation, be deemed and treated as an interest in the property... | |
 | 1905 - 662 էջ
...to be voted on by the people in November, 1908 (St. 1907, p. 1159). Constitution, art. 13, sec. 4. A mortgage, deed of trust, contract, or other obligation by which a debt is secured, shall, for the purposes of assessment and taxation, be deemed and treated as an interest in the property... | |
 | Bernard Moses - 1906 - 458 էջ
...assessment conform to the true value in money of the property contained in said roll; provided, that no board of equalization shall raise any mortgage,...secured, money, or solvent credits, above its face value. The present State board of equalization shall continue in office until their successors, as herein... | |
 | California. Commission on Revenue and Taxation - 1906 - 316 էջ
...assessment conform to the true value in money of the property contained in said roll; provided, that no board of equalization shall raise any mortgage,...obligation by which a debt is secured, money, or solvent credit, above its face value. The present State Board of Equalization shall continue in office until... | |
 | California. Commission on Revenue and Taxation - 1906 - 328 էջ
...assessment conform to the true value in money of the property contained in said roll; provided, that no board of equalization shall raise any mortgage,...trust, contract or other obligation by which a debt is 2—RT 18 REPORT OF COMMISSION ON REVENUE AND TAXATION. secured, money, or solvent credit, above its... | |
 | Lawson Purdy - 1906 - 48 էջ
...instructive. The framers of that Constitution in their effort to tax the money lender provided that : "A mortgage, deed of trust, contract, or other obligation by which a debt is secured, shall, for the purposes of taxation and assessment, be deemed and treated as an interest in the property... | |
 | California - 1906 - 1416 էջ
...uncuitivated land of the same quality, and similarly situated, shall be assessed at the same value. A mortgage, deed of trust, contract, or other obligation by which a debt is secured, shall, for the purposes of assessment and taxation, be deemed and treated as an interest in the property... | |
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A mortgage, deed of trust, contract, or other obligation by which a debt is secured, shall, for the purposes of assessment and taxation, be deemed and treated as an interest in the property affected thereby. 
